https://www.taxtmi.com/caselaws?id=276836 Article 20(3) does not bar Section 171-A of the Sea Customs Act because the protection against self-incrimination applies only to an accused person in criminal proceedings, while a customs inquiry is an investigative and administrative process. The provision was therefore held valid against that challenge. Article 14 was also not violated because persons having information or documents relevant to the prevention and detection of smuggling form a reasonable class, and the classification bears a rational nexus to the object of preventing customs evasion and protecting public revenue. The summons power under Section 171-A was accordingly upheld. en-us Tue, 30 Oct 1962 00:00:00 +0530 Mon, 19 Nov 2018 12:08:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276836 Article 20(3) does not bar Section 171-A of the Sea Customs Act because the protection against self-incrimination applies only to an accused person in criminal proceedings, while a customs inquiry is an investigative and administrative process. The provision was therefore held valid against that challenge. Article 14 was also not violated because persons having information or documents relevant to the prevention and detection of smuggling form a reasonable class, and the classification bears a rational nexus to the object of preventing customs evasion and protecting public revenue. The summons power under Section 171-A was accordingly upheld. Case-Laws Indian Laws Tue, 30 Oct 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276836